You must earn at least £129 a week on average to qualify for SMP in 2026/27.

Statutory Maternity Pay (SMP) Calculator for 2026/27

What is SMP?

Statutory Maternity Pay is paid for up to 39 weeks. You get:

  • First 6 weeks: 90% of your average weekly earnings (before tax).
  • Next 33 weeks: £194.32 per week or 90% of your average weekly earnings (whichever is lower).

Eligibility

To qualify for SMP, you must:

  • Earn on average at least £129 a week (the 2026/27 National Insurance lower earnings limit).
  • Give the correct notice and proof of pregnancy to your employer.
  • Have worked for your employer continuously for at least 26 weeks continuing into the 'qualifying week' (the 15th week before the expected week of childbirth).

Is SMP Taxed?

Yes, Maternity Pay is treated as normal income. You will pay Income Tax and National Insurance on it if your total income for the year exceeds your Personal Allowance.